HomeMy WebLinkAboutMINUTES - 09112001 - C.186 TO: BOARD OF SUPERVISORS "= ` CONTRA
FROM: Leslie T. Knight • -`! �,f��`�•
COSTA
Director of Human Resources COUNTY
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DATE: September 11, 2001
SUBJECT: Relief of Cash Shortage
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATIONS:
AUTHORIZE the relief of cash shortage in the amount of$400 in the Dependent Care Trust Fund
815900 as recommended by the Auditor-Controller's Office.
FINANCIAL IMPACT:
Relief of the shortage will impact the general fund by the amount of the IOss of $400.
BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
Under provisions of Government Code Section 29390, the Department may be relieved of cash
shortages. The cash shortage occurred in calendar year 1997 and was discovered as a result of
a recent audit of the Dependent Care Trust Fund 815900. This recommendation will bring the
Dependent Care Trust Fund into balance.
e8NTffi!ftjI!B ON-ATTACHMENT: -_YES SIGNATURE:
ECO MENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMITTEE
&.-APPROVE OTHER
SIGNATURE(S):
ACTION OF BOA ON; APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT ) TRUE AND CORRECT COPY OF AN
AYES: NOES: ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISOR N THE DATE SHOWN.
Contact: Leslie T.Knight
CC: Human Resources ATTESTE
Auditor-Controller-Internal Audit JOHN SWEETEA,CLERK OF
County Administrator THE BOARD OF SUPERVISORS
AND C UNTY ADIA ISTRATOR
BY PUTY
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Office of
4 COUNTY AUDITOR-CONTROLLER
Contra Costa County
Martinez, California
August 8, 2001
TO: John R. Sweeten, County Administrator
FROM: Kenneth J. Corcoran, Auditor-Controller
By: Terry Vanden Heuvel, Staff Auditor
SUBJECT: Relief of Cash Shortage, Dependant Care Assistance Program (DCAP)
We have reviewed the attached request for relief of a $400 cash shortage that occurred in the
Dependant Care Assistance Program Trust Fund in calendar year 1997. This shortage was discovered
as a result of a recent audit of the Dependant Care Trust Fund 815900.
We recommend that relief of the $400 shortage be granted.
KJC/TVH:tvh
01052dcap
Attachment
cc: Eileen K. Bitten
Leslie T. Knight
ON TRA COSTA COUNTY
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July 30, 2001
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TO: Ken Corcoran, Auditor-Controller � v
FROM: Eileen K. Bitten, Assistant Director of Human Resource
SUBJECT: Relief of Shortages-Dependent Care Assistance Program (DCAP)
As part of the audit being conducted by your Internal Audit Division,..it has been brought
to our attention that we inadvertently overpaid a participating DCAP member in the
amount of$400 in calendar year 1997.
The discrepancy occurred when the reimbursement was not posted to an Access
program. During the period in questions, we were not fully automated between
Accounts Payable and our Access program. The process required manual journal
vouchers requesting reimbursement and then manually posting the payments to the
Access system. Due to a clerical oversight, the member's record was not posted for the
January 14, 1997 reimbursement (copies attached).
Since the above time period, the system has been fully integrated and no longer
requires manual postings as this process is now automatically done within the Access
system.
Because the error was not. noticed until the recent audit, recovering monies from the
member would now result in amended tax filings and payroll adjustments by both the
employee and the County. Further, this overpayment occurred more than four years
ago.
To the best of our knowledge, the error was neither caused by fraudulent or gross
negligence and we are requesting relief in the amount of$400 from the County General
Fund.
I certify under penalty of perjury that the information provided above accurately states
the circumstances that led to this shortage.
Approved Date r 3 o I
Les le T. Knight,
Director of Human Resources